Treasury Regulations (26 C.F.R.)
26 CFR § 54.4980H-6 — Administration and procedure.
(a) In general. [Reserved]
(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
Source: official text
Treasury Regulations (26 C.F.R.)
(a) In general. [Reserved]
(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
Source: official text